Académique Documents
Professionnel Documents
Culture Documents
Dr Hermance Lasme-DIOMANDE
ANNEE : 2020
v Capacité d’autofinancement
Cash-flow brut --------------------------------------------------------------------------------
Utilisation du cash-flow---------------------------------------------------------------------
Capacité d’autofinancement-------------------------------------------------------------
RESULTAT D’EXPLOITATION ACCEPTABLE.
v GESTION DE LA CLIENTELE
Recouvrement espèce ------------------------------------------------------------------------
Recouvrement chèques-----------------------------------------------------------------------
Recouvrement traite----- --------------------------------------------------------------------
Recouvrement carte bancaire ------------------------------------------------------------------
Recouvrement virement ---------------------------------------------------------------------
TOTAL RECOUVREMENT------------------------------------------------------------
TOTAL VENTE à CREDIT---------------------------------------------------------------
Ratio= Recouvrement/Vente Crédit--------------------------------------------------
v GESTION DE LA TRESORERIE
ü SITUATION BANQUE
Entrées banque
Versement espèce en banque------------------------------------------------------------------
Recouvrement par chèque ---------------------------------------------------------------- ----
Recouvrement par traite------- --------------------------------------------------------------
Recouvrement par virement -------------------------------------------------------------------
Recouvrement carte bancaire-----------------------------------------------------------------
Total entrées ----------------------------------------------------------- ----------------------
Sorties banque
Charge d’exploitation-----------------------------------------------------------------------------
Fournisseur LABOREX----------------------------------------------------------------------------
Traite LABOREX-----------------------------------------------------------------------------------
Fournisseur Copharmed----------------------------------------------------------------------------
Traite Copharmed ----------------------------------------------------------------------------------
Fournisseur DPCI-----------------------------------------------------------------------------------
Fournisseur TEDIS-----------------------------------------------------------------------------------
Traite TEDIS PHARMA-----------------------------------------------------------------------------
Autres Frs----------------------------------------------------------------------------------------------
Prélèvement Docteur---------------------------------------------------------------------------------
Remboursement prêt--------------------------------------------------------------------------------
Total sorties-------------------------------------------------------------------------------------------
ü SITUATION DE CAISSE
Entrées Caisse
Vente au comptant--------------------------------------------------------------------------------
Recouvrement espèces---------------------------------------------------------------------------
Remboursement monnaie BCEAO--------- ------------------------------------------------------
Remboursement prêt personnel phcie-------------------------------------------------------------
Total entrées-------------------------------------------------------------------------------------
Sorties caisse
Prélèvement exploitant-------------------------------------------------------------------------
Versement espèces ------------------------------------------------------------------------------
Monnaie BCEAO -------------------------------------------------------------------------------
Charge d’exploitation----------------------------------------------------------------------------
Total Sorties----------------------------------------------------------------------------------------
JANVIER FEVRIER MARS AVRIL MAI JUIN
129,782,511 151,322,374 158,019,579 115,427,698 130,628,869 130,835,896
- - - - - -
- - 9,600 670,000 2,000 15,000
57,450 27,440 130,975 85,700 7,000 -
210,800 29,700 105,200 15,600 473,100 17,100
100,500 136,500 116,000 131,500 60,000 105,200
770,600 651,500 1,330,200 515,100 1,226,600 780,000
- 10,000 5,000 50,000 - -
20,600 31,850 3,000 11,800 13,700 20,250
27,500 23,000 41,500 9,000 - -
- - 31,500 200,000 173,075 76,600
656,200 31,250 941,900 712,000 172,000 188,000
805,000 1,171,000 295,000 220,000 150,000 645,000
85,000 55,000 2,335,000 1,000 - 300
106,500 90,000 100,750 55,000 135,000 225,000
- - - 34,000 163,400 -
860,000 588,000 150,000 - - -
- - - 2,930,000 31,200 469,000
- - - 300,000 - -
3,700,150 2,845,240 5,595,625 5,940,700 2,607,075 2,541,450
- - -
478,745 - 1,736,930 - - -
- - - - 755,800 1,561,465
- - - - - -
- - - - - -
- 1,338,500 198,240 - - 750,000
- - 379,500 - - -
- - - - - -
7,734,448 4,796,947 2,547,898 - - -
500,000 - - 818,467 3,383,820 1,305,050
- - 368,751 - - 1,500,000
- - - - - 368,751
- - - - - -
2,866,642 3,642,629 1,000,000 - - 1,848,000
2,593,994 1,539,740 1,539,740 3,888,738 2,059,517 3,521,243
- - - 1,420,998 1,382,014 1,363,172
2,383,717 2,383,717 3,099,722 - - -
10,841,641 - - 4,885,722 2,500,000 2,500,000
- - - 8,454,230 7,647,258 8,023,100
- 1,148,620 - - - -
- - 607,700 - - -
1,697,600 - -
27,399,187 14,850,153 11,478,481 21,165,755 17,728,409 22,740,781
31,099,337 17,695,393 17,074,106 27,106,455 20,335,484 25,282,231
70.33% 74.78% 38.18% 55.23% 76.80% 46.36%
55,349,165 94,817,335
6,563,080 6,890,122 105,855,790
1,555,000 11,419,254
705,000 - - 70,215,505 86,060,345 80,807,656
64,172,245 101,707,457 3,690,000 8,020,150 9,952,201 5,026,846
120,965,044 - 2,315,000 -
- - -
7,420,500 5,770,800 78,235,655 98,327,546 85,834,502
81,460,000 94,117,000 4,903,393
2,255,000 - 94,352,000
3,700,150 2,845,240 3,690,000 432,200 4,359,225 240,000
94,835,650 360,400 5,595,625 72,654,460 88,190,020 76,405,500
102,733,040 3,717,500 - 2,625,000 -
108,541,018 5,940,700 2,607,075 2,541,450
2,354,800 524,525
79,027,360 97,781,320 79,186,950
JUILLET AOÛT SEPTEMBRE OCTOBRE NOVEMBRE DÉCEMBRE TOTAL
170,596,350 134,347,643 168,182,346 136,097,943 1,425,241,209
-
100,055,447 76,175,657 93,362,096 83,093,298 864,154,075
190,329 106,793 - - 1,319,144
- - 46,415 - 117,095
70,350,574 58,065,193 74,773,835 53,004,645 559,650,895
41.24% 43.22% 44.46% 38.95% 4
-
-
113,203,399 84,564,504 143,145,746 76,044,087 990,287,449
-
50,622,407 11,024,275 46,850,473 21,337,665 361,594,320
29,314,971 26,993,742 39,403,454 30,564,121 258,171,142
17,149,091 12,591,569 16,392,565 16,766,079 163,005,391
6,760,917 26,612,741 7,424,533 - 86,927,271
9,356,013 7,342,177 33,074,721 7,376,222 120,589,325
161,880,861 120,927,241 204,698,417 108,743,044 1,416,111,052
170,596,350 134,347,643 168,182,346 136,097,943 1,425,241,209
8,715,489 13,420,402 - 36,516,071 27,354,899 9,130,157
-
0.6636 0.6294 0.8511 0.5587 7
1.5070 1.5887 1.1749 1.7897 15
-
-
-
170,596,350 134,347,643 168,182,346 136,097,943 1,425,241,209
113,203,399 84,564,504 143,145,746 76,044,087 990,287,449
57,392,951 49,783,139 25,036,600 60,053,856 434,953,760
33.64% 37.06% 14.89% 44.13% 3
-
-
-
-
-
- - - - -
10,000 - - - 706,600
13,000 7,000 42,200 10,000 380,765
12,300 664,000 367,100 11,000 1,905,900
120,500 100,500 117,000 118,000 1,105,700
720,600 638,700 273,600 338,100 7,245,000
15,000 20,000 - 30,000 130,000
11,500 7,000 6,500 10,100 136,300
- 67,000 - - 168,000
67,400 34,900 360,000 15,600 959,075
282,000 - - 258,500 3,241,850
175,000 160,000 60,000 70,000 3,751,000
- - - - 2,476,300
355,000 230,000 355,000 230,000 1,882,250
156,500 36,500 158,000 - 548,400
- - - - 1,598,000
25,000 875,000 700,000 - 5,030,200
- - 35,400 30,000 365,400
1,963,800 2,840,600 2,474,800 1,121,300 31,630,740
- -
-
-
-
-
-
- - 2,215,675
- - - - 2,317,265
- - - - -
- - - 665,000 665,000
750,000 - - - 3,036,740
3,285,000 - - - 3,664,500
- - 165,000 - 165,000
- - - - 15,079,293
- - - - 6,007,337
700,000 2,000,000 2,272,049 3,115,592 9,956,392
- 245,834 - - 614,585
- - 368,751 - 368,751
3,000,000 1,000,000 - - 13,357,271
1,394,392 1,562,504 2,000,000 20,099,868
1,460,457 1,369,630 1,522,608 1,520,350 10,039,229
- - 1,552,179 1,479,678 10,899,013
- 7,000,000 - - 27,727,363
9,122,676 11,737,728 3,500,000 - 48,484,992
- - 9,646,000 - 10,794,620
- - 500,000 - 1,107,700
- - - - 1,697,600
- - -
-
19,712,525 24,915,696 21,526,587 6,780,620 188,298,194
21,676,325 27,756,296 24,001,387 7,901,920 219,928,934
37.77% 55.75% 95.87% 13.16% 6
-
-
-
57,392,951 49,783,139 25,036,600 60,053,856 434,953,760
21,676,325 27,756,296 24,001,387 7,901,920 219,928,934
35,716,626 22,026,843 1,035,213 52,151,936 215,024,826
-
-
-
-
-
3,094,205 2,346,300 1,134,700 3,815,500 33,516,823
3,094,205 2,346,300 1,134,700 3,815,500 33,516,823
-
-
-
35,716,626 22,026,843 1,035,213 52,151,936 215,024,826
3,094,205 2,346,300 1,134,700 3,815,500 33,516,823
32,622,421 19,680,543 - 99,487 48,336,436 181,508,003
-
-
-
11,776,875 8,760,034 8,096,310 3,036,431 79,541,303
25,946,372 17,234,109 34,000,003 40,887,667 289,445,897
- - 239,028 234,267 473,295
- - - - -
20,244,368 2,708,511 4,675,848 16,995,176 91,461,284
57,967,615 28,702,654 47,011,189 61,153,541 460,921,779
70,350,574 58,065,193 74,773,835 53,004,645 559,650,895
82.40% 49.43% 62.87% 115.37% 8
-
-
-
-
-
-
-
-
-
-
109,114,810 82,864,825 99,063,125 84,107,445 903,539,515
25,946,372 17,234,109 34,000,003 40,887,667 289,445,897
- - 239,028 234,267 473,295
20,244,368 2,708,511 4,675,848 16,995,176 91,461,284
- - - - -
750,000 750,000 750,000 750,000 640,652,039
156,055,550 750,000 138,728,004 142,974,555 548,210,507
104,307,445 104,307,445
19,712,525 135,075,291
26,752,882 24,915,696 224,915,233
9,166,687 32,079,195 87,079,250
25,790,565 9,166,691 21,526,587 6,780,620 162,166,112
5,813,005 1,686,062 44,260,175 24,958,283 99,969,535
- 5,813,006 9,166,695 9,166,699 155,645,373
2,500,000 46,176,275 28,732,557 1,008,103 89,019,889
19,347,130 2,500,000 5,813,007 5,813,008 59,717,195
- 772,006 16,355,645 26,564,070 61,611,784
12,533,614 - 2,500,000 2,500,000 51,948,534
- 2,778,288 7,560,903 - 30,342,781
10,933,684 - - - 293,667,677
132,550,092 10,942,684 8,239,811 6,823,448 410,923,775
136,829,903 - - 388,050,640
10,942,684 7,279,650 18,222,334
155,098,064 90,893,881 245,991,945
-
-
150,166,500
119,308,992
12,974,254
109,766,265 347,554,771
11,776,875 88,216,000 107,071,821 81,658,530 481,292,125
2,090,000 8,760,034 8,096,310 3,036,431 145,262,819
- 105,000 1,655,000 1,485,000 3,245,000
123,633,140 - - - 399,222,143
97,081,034 116,823,131 86,179,961 480,564,519
96,607,000
3,094,205 18,361,020
103,348,700 2,346,300 1,134,700 3,815,500 448,686,855
2,195,000 71,068,500 109,363,500 72,702,500 364,405,040
1,963,800 - 3,180,000 1,485,000 126,259,043
245,245 2,840,600 2,474,800 1,121,300 9,561,270
110,601,705 281,000 175,600 750,000 367,803,935
76,255,400 116,153,000 1,289,495 193,697,895
79,124,300 79,124,300